H.J.Res. 142 · 119th Congress · House
Disapproving the action of the District of Columbia Council in approving the D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025.
Introduced 2026-01-22 · Sponsored by Rep. Gill, Brandon [R-TX-26] (R-TX) · Last updated 2026-03-31
Last action (2026-02-18): Became Public Law No: 119-78.
Summary
Congress used its oversight power over D.C. to block a local tax law the D.C. Council passed in December 2025. D.C. normally mirrors federal tax changes automatically, but after the big federal tax bill passed, the D.C. Council tried to decouple from some of those provisions, including changes to standard deductions, tipped wages, and property depreciation. Congress overrode that move and forced D.C. back into conformity.
The Good
Prevents D.C. from decoupling from federal tax provisions
The D.C. Council's legislation modified how the District conformed to federal tax rules on standard deductions, tipped wages, and property depreciation. Overturning it maintains alignment between federal and D.C. tax codes, simplifying compliance for residents and businesses.
Exercises constitutionally authorized congressional oversight
Under the D.C. Home Rule Act, Congress retains review authority over D.C. legislation. This is a straightforward exercise of that power, using the disapproval mechanism that the Home Rule Act explicitly provides.
The Bad
Overrides the will of D.C. voters and their elected representatives
Over 700,000 D.C. residents have no voting representation in Congress, yet Congress can veto legislation passed by their elected council. This resolution overturns a tax policy decision made by locally elected officials accountable to D.C. residents.
Removes tax changes that could have benefited tipped workers
The D.C. legislation included provisions affecting the taxation of tipped wages. Overturning it prevents D.C. from implementing its own approach to an issue that directly affects the large service-sector workforce in the District.
Vote Record
Senate, 2026-02-12
Passage (Senate)
Passed Congress.gov — Senate Roll Call #37
Senate vote by state
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Senate, 2026-02-11
Motion to Proceed
Passed Congress.gov — Senate Roll Call #36
Senate vote by state
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House, 2026-02-04
Passage (House)
Passed Congress.gov — House Roll Call #56
House vote by state
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All Sources
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